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D.Neb.: IRS audit not shown in bad faith or violative of Fourth Amendment

By John Wesley Hall, Jr.

Defendant’s claim that the IRS acted in bad faith to acquire information via a tax audit when it was planning to prosecute him did not rise to a Fourth [or Fifth] Amendment violation. United States v. Baisden, 2010 U.S. Dist. LEXIS 140012 (D. Neb. December 17, 2010): There is no showing Baisden was detained, mandated or forced to attend any meetings with the IRS or to produce documents. Although "a consent search is unreasonable under the Fourth Amendment if the consent was induced by deceit, trickery or misrepresentation of the Internal Revenue agent," (U.S. v. Powell, 835 F.2d 1095, 1098 (5th Cir. 1988)), the defendant has made no showing of IRS misconduct. Baisden consented to cooperate with the IRS by producing the documents requested by that agency...continue to full post

Full post as published by Fourth Amendment on January 24, 2011 (boomark / email).